Bill > HB1369

This bill creates the Caring for Caregivers Act, which establishes an income tax credit for family caregivers in Illinois who provide support for eligible family members. To qualify, a caregiver must be an Illinois resident with a federal adjusted gross income under $50,000 for individuals or $100,000 for joint filers, and must personally incur uncompensated expenses directly related to caring for an eligible family member. An eligible family member is typically a resident aged 60 or older who requires assistance with at least two activities of daily living (such as ambulating, feeding, dressing, personal hygiene, continence, and toileting) and lives in a private residential home. Eligible expenditures include home modifications, medical equipment purchases, respite care, adult day care, personal care attendants, transportation, and assistive technology. The tax credit will cover 50% of these expenses, with a maximum of $2,000 per taxpayer annually, or $3,000 if the care recipient is a veteran. The total credits authorized are capped at $1,500,000 annually, and taxpayers must apply to the Department of Revenue and attach a tax credit certificate to their income tax return. The bill will take effect on January 1, 2026, and requires the Department of Revenue to submit an annual report detailing the credits claimed.

Budget and Finance

https://www.ilga.gov/legislation/BillStatus.asp?DocNum=1369&GAID=18&DocTypeID=HB&SessionID=114&GA=104